BOE-501-TF (FRONT) REV. 10 (7-08)
BOARD OF EQUALIZATION
STATE OF CALIFORNIA
CALIFORNIA TIRE FEE RETURN DUE ON OR BEFORE
BOE USE ONLY
RA-B/A RR-QS AUD FILE REG REF
YOUR ACCOUNT NO. EFF
BOARD OF EQUALIZATION ENVIRONMENTAL FEES DIVISION P O BOX 942879 SACRAMENTO CA 94279-6087
READ INSTRUCTIONS BEFORE PREPARING
The State Board of Equalization (BOE) is responsible for collecting fees under the California Tire Recycling Act.
Each retail seller of new tires must file a return on or before the date shown above. The return must be
accompanied by a remittance payable to the BOE for the amount of any fee due for that period, plus any applicable penalty and interest. This return must be filed even if no fees are due.
1. Total number of new tires sold at retail and new tires self consumed 2. Rate of fee per tire 3. Total amount of fees (multiply line 1 by line 2) 4. Less seller reimbursement fee. Multiply line 3 by reimbursement rate of 5. Total amount of fees due (subtract line 4 from line 3) 6. Penalty [multiply line 5 by 10% (0.10) if payment is made after due date shown above] 7.
INTEREST: One month's interest is due on the total fee for each month or fraction of a month that payment is delayed after the due date. The adjusted monthly interest rate is PENALTY
1. 2. 3. 4. 5. 6. $ $ $ $ $ $ $ .00 .00 .00 .00 .00 .00
8. TOTAL AMOUNT DUE AND PAYABLE (add lines 5, 6, and 7)
IF PAID BY CREDIT CARD, CHECK HERE (Mandatory EFT accounts MUST pay by EFT). [ ]
I hereby certify that this return, including any accompanying schedules and statements, has been examined by me, and to the best of my knowledge and belief is a true, correct, and complete return.
YOUR SIGNATURE AND TITLE TELEPHONE NUMBER DATE
Always write your account number on your check or money order. Make a copy of this document for your records.
Make check or money order payable to State Board of Equalization.
BOE-501-TF (BACK) REV. 10 (7-08)
INSTRUCTIONS CALIFORNIA TIRE FEE RETURN
Credit Card Payments. You may use a Discover/Novus, MasterCard, VISA, or American Express credit card to pay your fees. Other credit cards will not be accepted. EFT accounts are not eligible for credit card payments. Credit card payments can be made by calling 800-272-9829 or through our website at www.boe.ca.gov. After authorizing your payment, check the box on your return indicating you have paid with a credit card. Be sure to sign and mail your return.
DEFINITIONS A new tire means a pneumatic or solid tire intended for use with on-road or off-road motor vehicles, motorized equipment, construction equipment or farm equipment that is sold separately from the motorized equipment, or a new tire sold with a new or used motor vehicle, including the spare tire, construction equipment, or farm equipment. New tire does not include retreaded, reused, or recycled tires. New or used motor vehicle means any device by which any person or property may be propelled, moved or drawn upon a highway, excepting a device moved exclusively by human power or used exclusively upon stationary rails or tracks. PENALTY FOR LATE FILING If your fee is paid after the due date shown on the front of this return, a penalty of 10 percent (0.10) of the total fee due should be shown on line 6. PREPARATION OF THE RETURN Line 1. Enter the total number of new tires sold at retail including new tires sold to the United States government. Also include the total number of new tires that you purchased without paying the California Tire Fee and used (self consumed) instead of resold or placed in inventory. Line 2. Current rate of fee per tire. Line 3. Enter total amount of fees by multiplying the total number of tires on line 1 by the rate of fee per tire on line 2. Line 4. The seller may retain one and a half percent (1.5%) of the fee as reimbursement for any costs associated with the collection of the fee. Multiply the amount on line 3 by one and a half percent (0.015). Line 5. Subtract line 4 from line 3 and enter total amount of fees due. Line 6. If the fee is paid after the due date shown on the front of this return, an additional amount is due for penalty charges. Line 7. If the fee is paid after the due date shown on the front of this return, an additional amount is due for interest charges. Line 8. Add lines 5, 6, and 7. Enter total amount due and payable, including late filing charges, if applicable.
If you wish additional information, please contact the State Board of Equalization, Environmental Fees Division, Waste Reduction Section, PO Box 942879, Sacramento, CA 94279-0088, Telephone 800-400-7115.